Os recursos minerais são considerados bens públicos dominicais por serem estes os únicos passíveis de exploração econômica para geração de receitas pelo Estado, em razão de não estarem afetados a uma destinação específica do Estado e, tampouco, poderem ser livremente utilizados pela coletividade. A Constituição Federal autoriza a concessão da lavra dos recursos minerais, incidindo sobre o faturamento líquido advindo da exploração destes bens a denominada Compensação Financeira pela Exploração de Recursos Minerais (CFEM), receita originária patrimonial da União, cujo regime jurídico encontra-se delimitado pela Constituição Federal, nos seus artigos 5o, II; 20, IX, e § 1o; 176; 37; 155, X, b e 225, § 2o. A competência para legislar sobre a CFEM é privativa da União Federal. Tem-se como inconstitucionais, em consequência, leis de Estados e do Distrito Federal que disponham sobre a CFEM, por não se incluírem nos casos de exercício da competência concorrente. É do DNPM a competência para fiscalização e arrecadação da CFEM e é da Procuradoria Federal junto à autarquia, a inscrição do débito em dívida ativa e o ajuizamento da competente execução. São dedutíveis, para efeito de apuração da base de cálculo da CFEM, todas as despesas pagas ou incorridas pelo minerador, relativas ao transporte e ao seguro, desde a extração da substância mineral até a entrega do produto mineral comercializado, bem como o valor integral do ICMS destacado nas notas fiscais (incidido), e não apenas do montante recolhido ao Estado (apurado e pago); e o IOF, devido em razão das vendas da mencionada substância mineral como ativo financeiro. No caso de mora no pagamento da CFEM são devidos os juros, na forma estabelecida no artigo 406 do Código Civil, no período em que inexistente lei específica acerca do assunto. Entre julho de 2000 e janeiro de 2001, os juros são aqueles fixados em lei especial a respeito do tema: a Lei nº 9.993/00. E, no pertinente a fatos geradores ocorridos após o início da vigência e eficácia da Lei nº 11.941/09, deve ser observada a legislação aplicável aos tributos federais, qual seja, a Lei nº 9.430/96, que determina a incidência da taxa SELIC, acrescido o percentual de 1% no mês do efetivo recolhimento. Tem-se como legítima a inscrição do devedor de CFEM no CADIN, contanto que este cadastro seja visto como veículo meramente informativo e não constitua sanção política a compelir o particular ao pagamento de importâncias, não podendo caracterizar-se como modo indireto de cobrança, à margem do devido processo legal. O prazo de decadência para que o DNPM constituía créditos de CFEM é de cinco anos. Em que pese a CFEM constituir obrigação pecuniária de natureza não tributária, sua cobrança obedecerá ao rito estabelecido na Lei nº 6.830/80, por se tratar de receita financeira de autarquia federal DNPM. / Mineral resources are considered to be assets belonging to the public domain, once they are the only ones that may be economically exploited by the State to obtain revenues, since they are not affected by a specific destination given by the State, nor may they be freely used by society. The Federal Constitution allows the granting of mining permits, exacting the so-called Financial Compensation for the Exploitation of Mineral Resources (CFEM, local acronym) which is levied over the net revenues obtained from the exploitation of these assets. This income is paid into the coffers of the Federal Union, the legal regime whereof has been delimited by the Federal Constitution (articles 5, II, 20, IX, and § 1, 176, 37, 155, X, b and 225, § 2). The competence to enact laws regarding the CFEM pecuniary obligation befalls exclusively upon the Federal Union. As result, any laws enacted by the individual States, by the Federal District and the Districts regarding said CFEM are construed to be unconstitutional, since they cannot be handled by competing supplementary competence. The DNPM has the necessary competence to inspect and collect the CFEM pecuniary obligation, while the Attorney Generals Office, responsible for controlling said quasi-government company, must post the debt into the active debts roster, as well as bringing suit the appropriate lawsuit to collect it. In order to compute the CFEM, all expenses paid or incurred into by the mining concern pertaining to transportation and freight, from the extraction to the delivery of the product, are deductible from the basis of calculation of the CFEM. This deduction also includes the full amount of the ICMS which is highlighted on the invoices and not of the amount determined and paid to the individual State. There is also the IOF tax which falls due as result of the sale of gold since they are considered to be financial assets. In case of arrears in the payment of the CFEM, arrears interest is charged pursuant to article 406 of the Civil Code, covering the period when no specific laws governing the matter were in effect. Between July, 2000 and January, 2001, interest rates were established by special law governing the matter (Law 9.993/00). And, as regards the tax triggering events that took place after the enactment and the effectiveness of Law 11.941/09, the legislation applying to federal taxes became the supervening law (Law 9.430/96) which determines the usage of the SELIC rate, accreted of a percentage of 1% per month, dunned until the date of its effective payment. The enrollment of the CFEM debtor in the CADIN roster is considered to be legitimate, provided this roster is used for informative purposes only and provided it is not used as a political sanction to compel the company to pay. The CFEM may not be characterized as a kind of indirect dunning of the contribution which falls out of due process. The timeframe of prescription for the DNPM to include the CFEM in the debtors roster is of five years. Since said CFEM is a pecuniary obligation that does not have the characteristics of a tax, its exaction is to comply with the rite set forth in Law 6.830/80 since it constitutes financial revenues of a quasi-government owned company (DNPM).

「生活雜貨」（zakka）風潮由日本興起，並在台灣已風行數年，相關品牌亦如雨後春筍般陸續開展。其中無印良品（MUJI）自2004年進入台灣市場後，至2011年在全台已有21家門市。根據行政院主計處的行業標準分類，生活雜貨產業屬於綜合商品零售業，由於是以內需市場為主的業別，特別容易受到經濟景氣所影響，但是無印良品卻在金融海嘯發生的西元2008年先後於世界各國開設新據點，在台灣其營收更逆勢成長，無印良品總經理王文欣表示原因在於無印良品擅於溝通產品的價值，並藉此建立了許多忠誠的顧客。因此本研究嘗試以量化與質化並行的方式來探討台灣無印良品之消費者所認知到之品牌形象、知覺價值、顧客滿意度與顧客忠誠度以及之間的關係，並依據研究結果提出生活雜貨產業行銷之具體建議。 研究方法部份，本研究於量化研究採線上調查法，蒐集一年內曾於台灣無印良品消費之消費者之資料，有效問卷共522份並進行統計分析與假設驗證。統計結果發現人口統計變項中之婚姻狀況、居住地區、教育程度、職業與通路使用情形在部份構面上達到顯著。另外各研究構面間之關係發現：品牌形象對知覺品質、顧客滿意度、忠誠度有顯著正向關係；知覺價值對顧客滿意度、忠誠度有顯著正向關係；顧客滿意度對顧客忠誠度有顯著正向關係。 質化研究部份採深度訪談法，訪問八位台灣無印良品消費者，以彌補量化研究中未能探究部份，兩相參照後提出五點行銷建議： ㄧ、致力縮短品牌形象與知覺價值間之落差 二、提升消費者對價格的接受度 三、針對強調專業功能性之商品提供合作企業之資訊 四、提高線上通路的使用率 五、把握龐大的單身商機 / “Zakka” phenomenon has spread from Japan and been popular in Taiwan for years, accordingly, many zakka brands have emerged. Since MUJI came in, there have been 21 stores in Taiwan till 2011. In 2008, MUJI set up new stores in several countries in the world while the financial crisis was sweeping the whole world. Taiwan MUJI’s general manager Wang Wenxin said it’s because MUJI is good at conveying its value so that it has built up plenty of loyal customers. Therefore, MUJI is the main case for this research to approach the complex relationship among the brand image, perceived value, customer satisfaction and customer loyalty of zakka brand’s value conveying by using both quantitative and qualitative research methods: online survey and in-depth interview. By online survey, this research took customer who ever purchase products in Taiwan MUJI in one year as sample, 522 valid questionnaires were analyzed. By the part of in-depth interview, there are 8 participants included in this research. After analyzing, this research comes to the following conclusion: A significant positive relationship exists between brand image and customer satisfaction; A significant positive relationship exists between brand image and customer loyalty; A significant positive relationship exists between perceived value and customer satisfaction; A significant positive relationship exists between perceived value and customer loyalty; A significant positive relationship exists between brand image and perceived value; A significant positive relationship exists between customer satisfaction and customer loyalty. The obvious variations of brand image, perceived value, customer satisfaction and customer loyalty are displayed only among some of the demographic variables. This research also provides 5 marketing suggestions as following: 1. Shorten the gap between brand image and perceived value to customers. 2. Increase customers’ acceptance of the price. 3. Offer more information about co-operative manufactories. 4. Promote MUJI’s online channel. 5. Grasp single customers.

台灣長久以來的補習文化，偏向於填鴨式的傳統教室學習方法，而近年來由於網際網路的發達，web 2.0的技術精進，使得利用網路互動的機率越加頻繁，線上學習成為未來語言學習的趨勢。此研究中，藉由實體語言學習機構與線上語言學習機構之整合行銷組合的不同，了解整合行銷策略與業績表現是否有絕對性的正面幫助，並探討其所創造的品牌價值、溝通效益、服務品質、與顧客忠誠度之間的關係。 而網際網路亦使傳統行銷方式受到衝擊，網路行銷成為現今行銷策略的趨勢，有別於舊有的傳統行銷方式，網路行銷提供沒有國界的資訊交流，便利即時的回覆機制，以及完整的成效分析。現今企業對於網際網路的運用已漸趨成熟，透過網路與顧客溝通，成為最有效率及效能的互動模式。值得注意的是，網路溝通較難依法管理，對於可能產生的負面效益，需要嚴密監督並控管。 主要研究結論為：兩個個案均顯示整合行銷策略經由市場機制不斷產生變換，並直接影響來客率及簽約率。而網路行銷較傳統行銷成本更低，且更容易追蹤並分析每個來源的投資報酬率，媒體置換時間可依照點擊轉換率的表現而縮短，即時性與有效性都增高。網路行銷的溝通語言可依顧客屬性而客製化，針對個人一對一的溝通模式也容易形成較佳的顧客關係，因此品牌忠誠度高，續約率以及轉介率皆同時提昇。 / In this research, through two separate projects, I will expound on the difference between the integrated marketing strategy employed by location-based language institutes and by web-based language institutes, and their positional marketing strategies versus profit performance. I will also examine the brand value, potential clients’communication channels, and customer loyalty maintenance created by traditional and online marketings, as well as the possible ramifications of ever-changing marketing mediums. Can these marketing models effectively and efficiently increase profit, build customer relations and loyalty, and decisively influence the management of brand image? The world-wide-web has not only impacted traditional marketing, but has become the preferred communications, and unlike the traditional, it provides borderless information exchange and real-time feedback for comprehensive performance evaluation. As companies mature in their use of the world-wide-web, they are able to utilize the internet to communicate with customers to foster an efficient and effectual interaction. Main conclusions are as follows: both projects suggest that integrated marketing communications continue to change with market systems, and directly influence the number of customer visits and the rate of conversion. Online marketing is inexpensive in contrast to the traditional, and is much easier to track for return-on-investment analysis, thereby allowing for more rapid change of advertisement slots according to performance, raising the responsiveness and return. Online marketing communication can be customized to appear more personal and achieve better customer relations, which in turn increases brand loyalty and referral rate.

Zugl.: Bonn, Univ., Diss., 2007/2008

Submitted by Rodrigo Pezzino (rpezzino@hotmail.com) on 2017-01-16T18:45:16Z No. of bitstreams: 1 Dissertação Rodrigo Pezzino - Revisada - V9 - 130116.pdf: 3268429 bytes, checksum: b1ec20d75837f749bc430a44e3aa1af2 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2017-01-18T14:34:22Z (GMT) No. of bitstreams: 1 Dissertação Rodrigo Pezzino - Revisada - V9 - 130116.pdf: 3268429 bytes, checksum: b1ec20d75837f749bc430a44e3aa1af2 (MD5) / Made available in DSpace on 2017-01-26T12:32:38Z (GMT). No. of bitstreams: 1 Dissertação Rodrigo Pezzino - Revisada - V9 - 130116.pdf: 3268429 bytes, checksum: b1ec20d75837f749bc430a44e3aa1af2 (MD5) Previous issue date: 2016-11-30 / This thesis aims to assess the royalties´s impacts related to exploration and production of oil and natural gas in 87 municipalities of the State of Rio de Janeiro, based on socioeconomic indicators in the 2000-2013 period. The changes in the institutional framework of the Brazilian oil industry were considered, since the Petrobras´s creation to the discovery of pre-salt areas, with details of the Petroleum Law (Law No. 9.478/97) established the royalties in Brazil. With emphasis on municipal revenues, highlighted the relevance of the study in relation to Rio de Janeiro municipalities for being the largest collectors of royalties and special participation in Brazil. Then, using the economic theory of natural resources were analyzed theoretical foundations in Hotelling and Hartwick for the use of revenues from exploitation of natural resources. Complementing the theoretical framework, they were listed the reasons for the presence of resource curse theory. To assess the royalties´s impact in Rio de Janeiro municipalities, statistically significant, the study was performed in two different stages. The first applied the panel regression method in the municipalities that are beneficiaries of the oil and gas revenues; and the second was made with analysis of specific data of the municipalities with greater dependence on royalty revenue versus the municipalities that are not beneficiaries of such revenue. / Esta dissertação tem por finalidade avaliar o impacto das receitas de royalties e participações especiais referentes à exploração e produção de petróleo e gás natural nos 87 municípios beneficiários do Estado do Rio de Janeiro, com base em indicadores socioeconômicos no período de 2000-2013. Foram analisadas as mudanças ocorridas no quadro institucional da indústria petrolífera brasileira, desde a criação da Petrobrás até a descoberta das áreas de pré-sal, com detalhamento da Lei do Petróleo (Lei nº 9.478/97) que instituiu os royalties no Brasil. Com ênfase às receitas municipais, destacou-se a relevância do estudo em relação aos municípios fluminenses por serem os maiores arrecadadores de royalties e participações especiais no Brasil. Em seguida, utilizando-se da teoria da economia dos recursos naturais, foram analisados fundamentos teóricos em Hotelling e Hartwick para utilização das receitas provenientes de exploração de recursos naturais. Complementando o marco teórico, foram elencados os motivos para presença da teoria da maldição dos recursos naturais. Para avaliar o impacto das receitas de royalties e participações especiais nos municípios fluminenses, de forma estatisticamente significativa, foi executado o estudo em duas etapas diferentes. Na primeira aplicou-se o método de regressão em painel nos municípios que são beneficiários das receitas de petróleo e gás; e a segunda foi feita com análise dos dados específicos dos municípios com maior dependência de receita de royalties e participações especiais versus os municípios que não são beneficiários de tal receita.

Submitted by Yuri Barboza Cocchiarale (yuriufrj1410@hotmail.com) on 2017-07-18T13:48:06Z No. of bitstreams: 1 Dissertação FGV - Yuri Barboza 2017.pdf: 7367125 bytes, checksum: f7c2e1f50effbdca635ca98fe61d1862 (MD5) / Approved for entry into archive by GILSON ROCHA MIRANDA (gilson.miranda@fgv.br) on 2017-07-21T14:50:15Z (GMT) No. of bitstreams: 1 Dissertação FGV - Yuri Barboza 2017.pdf: 7367125 bytes, checksum: f7c2e1f50effbdca635ca98fe61d1862 (MD5) / Made available in DSpace on 2017-07-27T12:28:16Z (GMT). No. of bitstreams: 1 Dissertação FGV - Yuri Barboza 2017.pdf: 7367125 bytes, checksum: f7c2e1f50effbdca635ca98fe61d1862 (MD5) Previous issue date: 2017-05-31 / The aim of this study is to show that the creation of the Law no. 12,858 / 2013 has an irrelevant effect in the short term, regarding issues related to health and education problems. By adopting some assumptions capable of modeling the obtained database and estimating oil production using the SARIMA, Holt-Winters and Kalman Filter models, combined with the price forecast, the portrayed results can consistently reflect the impacts brought by this law. The problem becomes even bigger in a long-term horizon, in which the migration of revenue from royalties will overwhelmingly affect the entities who benefit from it. / Este trabalho tem como objetivo mostrar que a criação da Lei n° 12.858/2013 possui um efeito irrelevante no curto prazo, no que tange as questões ligadas aos problemas da saúde e educação. Adotando algumas premissas capazes de modelar o banco de dados obtido e estimando a produção do petróleo utilizando os modelos SARIMA, Holt-Winters e Filtro de Kalman, combinadas com a previsão dos preços, os resultados apresentados conseguem refletir de forma consistente os impactos trazidos por esta lei. O problema ainda se torna maior em um horizonte de longo prazo, onde a migração da receita provida dos royalties afetará de forma devastadora os entes que se beneficiam dela.

Os recursos minerais são considerados bens públicos dominicais por serem estes os únicos passíveis de exploração econômica para geração de receitas pelo Estado, em razão de não estarem afetados a uma destinação específica do Estado e, tampouco, poderem ser livremente utilizados pela coletividade. A Constituição Federal autoriza a concessão da lavra dos recursos minerais, incidindo sobre o faturamento líquido advindo da exploração destes bens a denominada Compensação Financeira pela Exploração de Recursos Minerais (CFEM), receita originária patrimonial da União, cujo regime jurídico encontra-se delimitado pela Constituição Federal, nos seus artigos 5o, II; 20, IX, e § 1o; 176; 37; 155, X, b e 225, § 2o. A competência para legislar sobre a CFEM é privativa da União Federal. Tem-se como inconstitucionais, em consequência, leis de Estados e do Distrito Federal que disponham sobre a CFEM, por não se incluírem nos casos de exercício da competência concorrente. É do DNPM a competência para fiscalização e arrecadação da CFEM e é da Procuradoria Federal junto à autarquia, a inscrição do débito em dívida ativa e o ajuizamento da competente execução. São dedutíveis, para efeito de apuração da base de cálculo da CFEM, todas as despesas pagas ou incorridas pelo minerador, relativas ao transporte e ao seguro, desde a extração da substância mineral até a entrega do produto mineral comercializado, bem como o valor integral do ICMS destacado nas notas fiscais (incidido), e não apenas do montante recolhido ao Estado (apurado e pago); e o IOF, devido em razão das vendas da mencionada substância mineral como ativo financeiro. No caso de mora no pagamento da CFEM são devidos os juros, na forma estabelecida no artigo 406 do Código Civil, no período em que inexistente lei específica acerca do assunto. Entre julho de 2000 e janeiro de 2001, os juros são aqueles fixados em lei especial a respeito do tema: a Lei nº 9.993/00. E, no pertinente a fatos geradores ocorridos após o início da vigência e eficácia da Lei nº 11.941/09, deve ser observada a legislação aplicável aos tributos federais, qual seja, a Lei nº 9.430/96, que determina a incidência da taxa SELIC, acrescido o percentual de 1% no mês do efetivo recolhimento. Tem-se como legítima a inscrição do devedor de CFEM no CADIN, contanto que este cadastro seja visto como veículo meramente informativo e não constitua sanção política a compelir o particular ao pagamento de importâncias, não podendo caracterizar-se como modo indireto de cobrança, à margem do devido processo legal. O prazo de decadência para que o DNPM constituía créditos de CFEM é de cinco anos. Em que pese a CFEM constituir obrigação pecuniária de natureza não tributária, sua cobrança obedecerá ao rito estabelecido na Lei nº 6.830/80, por se tratar de receita financeira de autarquia federal DNPM. / Mineral resources are considered to be assets belonging to the public domain, once they are the only ones that may be economically exploited by the State to obtain revenues, since they are not affected by a specific destination given by the State, nor may they be freely used by society. The Federal Constitution allows the granting of mining permits, exacting the so-called Financial Compensation for the Exploitation of Mineral Resources (CFEM, local acronym) which is levied over the net revenues obtained from the exploitation of these assets. This income is paid into the coffers of the Federal Union, the legal regime whereof has been delimited by the Federal Constitution (articles 5, II, 20, IX, and § 1, 176, 37, 155, X, b and 225, § 2). The competence to enact laws regarding the CFEM pecuniary obligation befalls exclusively upon the Federal Union. As result, any laws enacted by the individual States, by the Federal District and the Districts regarding said CFEM are construed to be unconstitutional, since they cannot be handled by competing supplementary competence. The DNPM has the necessary competence to inspect and collect the CFEM pecuniary obligation, while the Attorney Generals Office, responsible for controlling said quasi-government company, must post the debt into the active debts roster, as well as bringing suit the appropriate lawsuit to collect it. In order to compute the CFEM, all expenses paid or incurred into by the mining concern pertaining to transportation and freight, from the extraction to the delivery of the product, are deductible from the basis of calculation of the CFEM. This deduction also includes the full amount of the ICMS which is highlighted on the invoices and not of the amount determined and paid to the individual State. There is also the IOF tax which falls due as result of the sale of gold since they are considered to be financial assets. In case of arrears in the payment of the CFEM, arrears interest is charged pursuant to article 406 of the Civil Code, covering the period when no specific laws governing the matter were in effect. Between July, 2000 and January, 2001, interest rates were established by special law governing the matter (Law 9.993/00). And, as regards the tax triggering events that took place after the enactment and the effectiveness of Law 11.941/09, the legislation applying to federal taxes became the supervening law (Law 9.430/96) which determines the usage of the SELIC rate, accreted of a percentage of 1% per month, dunned until the date of its effective payment. The enrollment of the CFEM debtor in the CADIN roster is considered to be legitimate, provided this roster is used for informative purposes only and provided it is not used as a political sanction to compel the company to pay. The CFEM may not be characterized as a kind of indirect dunning of the contribution which falls out of due process. The timeframe of prescription for the DNPM to include the CFEM in the debtors roster is of five years. Since said CFEM is a pecuniary obligation that does not have the characteristics of a tax, its exaction is to comply with the rite set forth in Law 6.830/80 since it constitutes financial revenues of a quasi-government owned company (DNPM).

L’intérêt historique suscité par la richesse des vestiges provenant d’Emar et d’Ougarit ainsi que de plusieurs autres cités de l’époque, notamment Alalaḫ, nous a poussé à nous intéresser à la répartition des pouvoirs en Syrie à l’époque du Bronze Récent, question pour laquelle peu d’études des synthèse ont été consacrées à l’heure actuelle.Nous concentrerons notre étude sur plusieurs villes à l’époque du Bronze Récent, depuis le début de la deuxième moitié de deuxième millénaire jusqu’au début de XIIe siècle av. J.-C.Certes, Il existe un pouvoir religieux, économique ; mais le plus souvent la notion de pouvoir sous-entend la présence d’une puissance politique à laquelle est soumise une communauté. Nous distinguerons donc les termes d’ « autorité » et de « pouvoir », ce dernier devant être considéré comme l’application et la manifestation de l’autorité.Les textes anciens représentent pour notre étude une documentation directe. Les tablettes provenant des cités syriennes de cette époque sont au cœur de notre étude. Il s’agit surtout de tablettes cunéiformes écrites en akkadien.Nous pensons qu’une recherche analytique et comparative nous aidera de mieux connaître les différents types de pouvoir en Syrie, de repérer les divers détenteurs du pouvoir au Bronze Récent et de définir les caractéristiques propres à l’organisation politique syrienne durant cette même période. / The historical interest generated by the rich archaeological remains from Emar and Ugarit as well as several other cities of the era, including Alalah, encouraged us to take an interest in the distribution of power in Syria at the Late Bronze Age, a question for which few synthesis studies have been devoted today. We focus our study on several cities during the Late Bronze Age, since the beginning of the second half of the second millennium to the early twelfth century BC.Certainly, there is a religious power and economic power, but more often the notion of power implies the presence of a political power which is subject to a community. We therefore distinguish the terms “authority” and “power”, the latter to be considered the application and demonstration of authority. The ancient texts represent a direct documentation for this study. The akkadian cuneiform tablets from the Syrian cities of this period are in the middle of our research.We believe that a comparative and analytical research will help us better understand the different types of power in Syria, to identify the various rulers of the Late Bronze Age and define the characteristics of the Syrian political organization during this period.

Les études relatives à l'histoire de la première moitié du VIIe siècle av. J.-C. en Égypte sont encore relativement peu nombreuses. De ce fait, si les grandes lignes historiques sont chronologiquement assez bien établies, les étapes et les différents enjeux le sont quant à eux beaucoup moins.Cette période est marquée en Égypte par un important changement : les pharaons kouchites (de la XXVe dynastie, appelés aussi 'pharaons noirs' ou 'éthiopiens'), qui dominaient alors le pays depuis la fin du VIIIe siècle av. J-C., sont évincés par une nouvelle lignée de souverains d'origine libyenne (la XXVIe dynastie dite saïte), aidée par les invasions répétées de l'Égypte par l'Assyrie. Cette période de transition, d'environ une vingtaine d'années (entre les règnes de Taharqa, 690-664 av. J.-C., et de Psammétique Ier, 664-610 av. J.-C.), constitue ce sujet de recherche doctorale. L'objectif principal est donc d'éclairer de façon plus précise cette époque de transition en identifiant les acteurs principaux (souverains, clergé et dignitaires locaux) mais également les changements politiques, sociaux et culturels qui ont eu lieu. Une nouvelle étude qui prenne en compte les identités de chacun des protagonistes et leurs rapports avec le pouvoir est nécessaire. Il conviendra donc de définir le pouvoir pharaonique (sa nature et son expression notamment), les continuités et les modifications qui se sont opérées avec ce changement dynastique.Pour que cette étude puisse être la plus complète possible, ce sujet nécessite donc un réexamen de la documentation déjà connue par des recherches antérieures mais également la mise en lumière de documents mal connus ou encore ignorés. / The first half of the VIIth century BC have been marked in Egypt by an important transition. The Kushite pharaohs (the Nubian 25th dynasty, also named “black Pharaohs”) who dominated the country since the end of the eighth century, were ousted by a northern dynasty of Libyan origin (the 26th or Saite dynasty), in the context of the Assyrian invasions. This period of transition, between the reigns of the Kushite Taharqa (690-664) and the Saite Psamtik I (664-610) is the subject of this doctoral research.During the last few decades, the historical studies about the 25th and 26th dynasties have clarified the main events that marked Egypt and Nubia during this transitional period. If the more important historical events are relatively well known, the stages of the historical changes and the evolution of the pharaonic expression have been less studied.The main objective of this work is to clarify them by identifying the main protagonists (kings, clergy and local dignitaries) but also the political, social and cultural changes. The reign of the king Taharqa, thanks to the important and numerous documents (historical records and monuments) from Egypt and Nubia, constitute an important part of this research. The study of the textual and monumental expressions of Taharqa’s power (especially in Thebes in Egypt, or Kawa and Gebel Barkal in Nubia) and its evolutions in the context of the Assyrian wars, highlight the issues of this historical period. These informations can be completed by the documentation of the Kushite king Tanutamun and the saite Psamtik I.

Thesis deals with the valuation of a trademark as an intangible property of a firm. In the theoretical part is a treatise on the difference between brand and trademark. There is also explained the importance of brand essence and brand building. It also described the area, benefiting from brand valuation. The selected company is subjected to several analysis and the value of its brand is recognized by the method license analogy.